**Round Trailing only applies to the revenue rules: **

**Daily over time and Monthly Recognition over time**

Rounding rules determine how to handle any remaining revenue amounts. The following options are available:

**Round trailing: **Calculate the remaining revenue amount. Starting on the last day of the recognition period and working back in time, add $0.01 per day until the remaining amount is consumed.

**Round last: **Calculate the remaining revenue amount. Add the remaining amount to the last day of the recognition term.

Suppose you have revenue of $135.33 that is recognized daily over a 90 day period, where the daily recognized revenue amount is $1.50 after rounding:

**Amount:** $135.33
**Recognition term:** 1/1/2013 through 3/31/2013 (90 days)
**Remaining amount**: $0.33 = `$135.33 - [90 days * ( $135.33 / 90 days), rounded]`

The following example shows how each rounding rule handles the remaining $0.33:

Round Trailing Rule |
Amount |
Explanation |

January Accounting Period |
$0.00 |
No remaining amount is available to add to this accounting period |

February Accounting Period |
$0.02 |
$0.01 per day is added to the last two days of the accounting period |

March Accounting Period |
$0.31 |
$0.01 per day is added to this accounting period, which is in this case is 31 days for the month of March. |

Round Last Rule |
Amount |
Explanation |

January Accounting Period |
$0.00 |
N/A |

February Accounting Period |
$0.00 |
N/A |

March Accounting Period |
$0.33 |
The whole remaining amount is added to the last day of the recognition term which falls in the Marching accounting period. |

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